,,ii  #aag? ,,congress  #b;d ,session   
,s4 #cfgc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #ag1 #bjbb,mr4
 ,w>n] 7= himself & ,mr4 ,portman7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to /reaml9e !      
employ] report+ process & /r5g!n !      
eligibility v]ification process = !     
premium assi/ance tax cr$it & co/-%>+   
subsidy4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,commons5se ,report+ ,act ( 
#bjbb4  #b4 ,f9d+s ,congress f9ds !     
foll[+3 7#a7 ,! ,dep>tm5t ( ! ,treasury 
& ! ,int]nal ,rev5ue ,s]vice %\ld "w    
toge!r ) o!r relevant dep>tm5ts &       
ag5cies to id5tify & implem5t me?ods to 
m9imize compliance burd5s on bus9esses1 
insurance c>ri]s1 & individuals4  7#b7  
,su* collaboration %\ld /rike an        
appropriate balance betwe5 suffici5t    
report+ to en=ce ! law & protect+ !     
privacy ( individuals4  #c4 ,volunt>y   
prospective report+ sy/em  7a7 ,9 g5]al 
,n lat] ?an #a ye> aft] ! date ( !      

enactm5t ( ?is ,act1 ! ,secret>y ( !    
,treasury1 9 consultation ) ! ,secret>y 
( ,heal? & ,human ,s]vices1 ! ,secret>y 
( ,labor1 & ! ,adm9i/rator ( ! ,small   
,bus9ess ,adm9i/ration1 %all develop &  
implem5t guidance provid+ = a           
prospective report+ sy/em meet+ !       
requirem5ts ( subsection 7b74 ,su* sy/em
 %all be available = use by employ]s on 
a volunt>y basis beg9n+ n lat] ?an      
,janu>y #a1 #bjbc4  7b7 ,requirem5ts ,! 
sy/em creat$ "u subsection 7a7 %all     
include-- 7#a7 volunt>y report+ by ea*  
p>ticipat+ employ] t (f]s m9imum        
ess5tial cov]age to its full-"t         
employees & _! dep5d5ts "u an eligible  
employ]-sponsor$ plan1 n lat] ?an #de   
days be=e ! fir/ day ( ! annual op5     
enrollm5t p]iod "u section              
#acaa7;c77#f77;,b7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjca7;c77#f77;,b77 = ea*    
cal5d> ye>1 (-- 7,a7 ! "n & employ]     
id5tification numb] = purposes ( section
 #fjef ( ! ,int]nal ,rev5ue ,code (     

#aihf ( ! employ]2  7,b7 a c]tification 
(-- 7i7 :e!r cov]age meet+ ! def9ition (
 m9imum ess5tial cov]age 9 section      
#ejjj;,a7f7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is (f]$ to ! full-"t employees   
7)9 ! mean+ ( section #dihj;,h ( su*    
,code7 ( ! employ]2  7ii7 :e!r su*      
cov]age is (f]$ to "p-"t employees ( !  
employ]2  7iii7 :e!r su* cov]age is (f]$
 to dep5d5ts ( employees2  7iv7 :e!r su*
 cov]age is (f]$ to sp\ses ( employees2 
7v7 :e!r su* cov]age meets ! m9imum     
value requirem5t ( section              
#cf;,b7c77#b77;,c77ii7 ( su* ,code2     
7vi7 :e!r su* cov]age satisfies !       
requirem5ts to qualify = "o ( !         
af=dability safe h>bors promulgat$ by ! 
,secret>y ( ! ,treasury = purposes (    
section #dihj;,h ( su* ,code2 &  7vii7  
:e!r ! employ] reasonably expects to be 
liable = any %>$ responsibility paym5t  
"u section #dihj;,h ( su* ,code = su*   
ye>2  7,c7 ! mon?s dur+ ! prospective   
report+ p]iod t su* cov]age is available
 to individuals describ$ 9 clauses 7i7  

?r\gh 7iv7 ( subp>agraph 7,b72  7,d7 :at
 wait+ p]iods1 if any1 apply ) respect  
to su* cov]age2 &  7,e7 a li/ ( all     
employ] id5tification numb]s ( ! employ]
 = entities t employ employees )9 !     
employ]s control gr\p "u subsection 7b71
 7c71 7m71 or 7o7 ( section #dad ( !    
,int]nal ,rev5ue ,code = #aihf2  7#b7   
processes necess>y to ensure t          
,ex*anges1 ! ,f$]al ,m>ketplace ,data   
,s]vices ,hub1 & ! ,int]nal ,rev5ue     
,s]vice c securely & confid5tially      
access ! in=mation describ$ 9 p>agraph  
7#a7 z necess>y to c>ry out _!          
respective missions1 & to provide to !  
,secret>y ( ,heal? & ,human ,s]vices    
additional in=mation relat+ to          
eligibility det]m9ations = advance      
paym5t ( ! premium tax cr$its "u section
 #cf;,b ( su* ,code & ! co/-%>+         
subsidies "u section #adjb ( ! ,pati5t  
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjga72  7#c7 a process to   
all[ ,ex*anges to foll[ up ) employ]s 9 
ord] to obta9 additional reasonably     

necess>y in=mation relat+ to an         
employee's eligibility = su* advance    
paym5t or su* co/-%>+ subsidies1 & to   
all[ an employee to receive notification
 ( any problem 9 v]ify+ su* eligibility2
 &  7#d7 a process to all[ employ]s us+ 
! sy/em to provide timely updates to !  
,f$]al ,m>ketplace ,data ,s]vices ,hub  
reg>d+ any cancellation ( cov]age or    
significant *ange 9 cov]age = p>ticipat+
 employees t w\ld *ange ! in=mation     
report$ "u p>agraph 7#a74  7c7 ,employ] 
notification ( employee enrollm5t 9     
ex*ange plans ,subp>agraph 7,j7 (       
section #acaa7;d77#d7 ( ! ,pati5t       
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjca7;d77#d77;,j77 is am5d$ 
by /rik+ to ea* employ] & all t foll[s  
?r\gh 7& ! effective date ( su*         
cessation72 & & ins]t+ to ea* employ]-- 
7i7 ! "n ( ea* employee ( ! employ] :o  
enrolls 9 a qualifi$ heal? plan = a plan
 ye>1 or ^: dep5d5ts enroll 9 su* a     
plan1 at ! "t ( su* enrollm5t2 or  7ii7 
! "n ( ea* employee ( ! employ] describ$

 9 subp>agraph 7,i77ii7 :o ceases       
cov]age "u a qualifi$ heal? plan dur+ a 
plan ye> 7& ! effective date ( su*      
cessation72 &  4  7d7 ,exemption f      
report+ requirem5t "u int]nal rev5ue    
code ( #aihf ,section #fjef ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
r$esignat+ subsection 7f7 z subsection  
7g7 & by ins]t+ aft] subsection 7e7 !   
foll[+ new subsection3  7f7 ,exemption  
,if1 ?r\gh ! sy/em creat$ pursuant to   
section #c7;a7 ( ! ,commons5se ,report+ 
,act ( #bjba1 an employ] provides       
prospective report+ = any cal5d> ye> t  
meets ! requirem5ts ( section #c7;b77#a7
 ( su* ,act1 su* employ] %all be treat$ 
z satisfy+ ! return requirem5ts (       
subsections 7a71 7b71 & 7c7 = su* ye>4  
4  7e7 ,?ird-,p>ty fil+ ,an employ] may 
contract ) a ?ird p>ty to make ! report 
"u subsection 7b77#a7 )\t affect+ !     
employ]'s treatm5t z hav+ satisfi$ !    
return requirem5ts ( subsections 7a7 &  
7b7 ( section #fjef ( ! ,int]nal ,rev5ue
 ,code ( #aihf4  7f7 ,access to !       

national directory ( new hires          
,subsection 7i77#c7 ( section #dec ( !  
,social ,security ,act 7#db ,u4,s4,c4   
#fec7 is am5d$ by add+ at ! end ! foll[+
 new s5t5ce3 ,! ,secret>y ( ! ,treasury 
& ! ,secret>y ( ,heal? & ,human ,s]vices
 %all h access to ! in=mation 9 !       
,national ,directory ( ,new ,hires =    
purposes ( adm9i/]+ section #cf;,b &    
#dihj;,h ( ! ,int]nal ,rev5ue ,code (   
#aihf & section #adjb ( ! ,pati5t       
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjga74 ,subsection 7k77#c7  
%all n apply to in=mation receiv$ =     
purposes ( ! adm9i/ration ( su* sections
 #cf;,b & #dihj;,h ( su* ,code & section
 #adjb ( su* ,act44  7g7 ,improv+       
employee access to accurate ,,e9s ,n    
lat] ?an #a ye> aft] ! date ( ! enactm5t
 ( ?is ,act1 ! ,secret>y ( ! ,treasury  
%all develop & implem5t guidance = all[+
 any employee ( an employ] to receive1  
on reque/1 ! employ]'s employ]          
id5tification numb] = purposes ( section
 #fjef ( ! ,int]nal ,rev5ue ,code (     

#aihf4 ,employ]s %all provide !         
employ]'s employ] id5tification numb] = 
purposes ( section #fjef ( ! ,int]nal   
,rev5ue ,code ( #aihf on employee pay   
/atem5ts4  7h7 ,fund+ = volunt>y        
prospective report+ sy/em ,!re is       
au?oriz$ to be appropriat$ to !         
,secret>y ( ! ,treasury1 ! ,secret>y (  
,heal? & ,human ,s]vices1 ! ,secret>y ( 
,labor1 & ! ,adm9i/rator ( ! ,small     
,bus9ess ,adm9i/ration su* sums z are   
necess>y to c>ry out ?is section4  #d4  
,protection ( dep5d5t privacy  7a7 ,9   
g5]al ,p>agraph 7#a7 ( section #fjee7;b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ flu%    
s5t5ce3 ,= purposes ( subp>agraph       
7,b77i71 9 ! case ( an individual o!r   
?an ! prim>y insur$1 if ! heal?         
insurance issu] or ! employ] is unable  
to collect or ma9ta9 in=mation on !     
,t,i,ns ( su* individuals 7o!r ?an =    
purposes ( ?is section71 ! ,secret>y may
 all[ ! individual's full "n & date (   
bir? to be sub/itut$ = ! "n & ,,t94 ,9 !

 ev5t ! ,secret>y all[s ! use ( !       
individual's full "n & date ( bir? 9    
lieu ( ! ,,t91 ! ,social ,security      
,adm9i/ration %all assi/ ! ,int]nal     
,rev5ue ,s]vice 9 provid+ data mat*es to
 det]m9e ! ,,t9 associat$ ) ! "n & date 
( bir? provid$ by ! ,int]nal ,rev5ue    
,s]vice ) respect to su* individual4 4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to returns ! due 
date = :i* is aft] ! date t is #fj days 
aft] ! date ( ! enactm5t ( ?is ,act4    
#e4 ,electronic /atem5ts  7a7 ,9 g5]al  
,subsection 7c7 ( section #fjef ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#c7 ,electronic deliv]y ,an individual 
%all be deem$ to h cons5t$ to receive ! 
/atem5t "u ?is subsection 9 electronic  
=m if su* individual has affirmatively  
cons5t$ at any prior "t1 to ! p]son :o  
is ! employ] ( ! individual dur+ !      
cal5d> ye> to :i* ! /atem5t relates1 to 
receive su* /atem5t 9 electronic =m4 ,! 
prec$+ s5t5ce %all n apply if !         

individual revokes cons5t 9 writ+ )     
respect to ! /atem5t "u ?is subsection4 
4  7b7 ,/atem5ts relat+ to heal?        
insurance cov]age ,subsection 7c7 (     
section #fjee ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#c7 ,electronic  
deliv]y ,an individual %all be deem$ to 
h cons5t$ to receive ! /atem5t "u ?is   
subsection 9 electronic =m if su*       
individual has affirmatively cons5t$ at 
any prior "t1 to ! p]son requir$ to make
 su* /atem5t 7su* z ! provid] ( !       
individual's heal? cov]age71 to receive 
9 electronic =m any private heal?       
in=mation 7su* z electronic heal?       
records71 unless ! individual revokes   
su* cons5t 9 writ+4  4  7c7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to /atem5ts ! due date = :i* 
is aft] ,decemb] #ca1 #bjba4  #f4 ,"t = 
appeal  7a7 ,9 g5]al ,section           
#dihj;,h7d7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new p>agraph3  7#d7 ,"t = appeal 

,! ,secret>y %all all[ an applicable    
l>ge employ] #ij days f ! date ( ! fir/ 
lett] :i* all[s ! employ] an opportunity
 = adm9i/rative review ( a propos$      
employ] %>$ responsibility paym5t "u ?is
 section by ! ,int]nal ,rev5ue ,s]vice  
,indep5d5t ,(fice ( ,appeals to appeal !
 propos$ assessm5t ( su* paym5t be=e    
issu+ ! notice & dem& = paym5t "u       
p>agraph 7#a74  4  7b7 ,effective date  
,! am5dm5t made by ?is section %all     
apply to assessm5ts 9 taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #g4 ,/atute ( limitations on     
p5alty assessm5t  7a7 ,9 g5]al ,section 
#dihj;,h7d7 ( ! ,int]nal ,rev5ue ,code (
 #aihf1 z am5d$ by section #f1 is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#e7 ,/atute ( limitations on p5alty    
assessm5t ,) respect to an assessm5t (  
an assessable paym5t "u p>agraph 7#a71 !
 /atutory p]iod = su* assessm5t %all    
expire at ! end ( ! #c-ye> p]iod beg9n+ 
on ! date ! employ] files ! return "u   
section #fjef = ! cal5d> ye> ) respect  

to :i* su* paym5t is det]m9$4  4  7b7   
,effective date ,! am5dm5t made by ?is  
section %all apply to propos$ assessm5ts
 ) respect to :i* a lett] describ$ 9    
section #dihj;,h7d77#d7 ( ! ,int]nal    
,rev5ue ,code ( #aihf 7z add$ by ?is    
section7 is issu$ 9 taxable ye>s beg9n+ 
aft] ! date :i* is #a ye> aft] ! date ( 
! enactm5t ( ?is ,act4  #h4 ,,gao /udies
  7a7 ,/udy ( fir/ ye>s ( employ]       
report+  7#a7 ,9 g5]al ,! ,comptroll]   
,g5]al ( ! ,unit$ ,/ates %all conduct a 
/udy t evaluates1 ) respect to ! p]iod  
beg9n+ on ,janu>y #a1 #bjae1 & end+ on  
,decemb] #ca1 #bjbj-- 7,a7 !            
notification ( employ]s by ,ex*anges    
e/abli%$ "u title ,i ( ! ,pati5t        
,protection & ,af=dable ,c>e ,act       
7,public ,law #aaa-adh7 t a full-"t     
employee ( ! employ] has be5 det]m9$    
eligible = advance paym5t ( premium tax 
cr$its "u section #cf;,b ( ! ,int]nal   
,rev5ue ,code ( #aihf or co/-%>+        
subsidies "u section #adjb ( su* ,act   
7#db ,u4,s4,c4 #ahjga71 includ+         

in=mation reg>d+-- 7i7 ! data elem5ts   
includ$ 9 ! employ] notification2  7ii7 
! process by :i* ! notification =ms 7   
develop$ & s5t to employ]s1 includ+ :e!r
 ! process provid$ = a =mal notice &    
comm5t p]iod2  7iii7 :e!r employ]s      
report t su* notifications provid$      
suffici5t & relevant in=mation = !m to  
make appropriate decisions ab\t :e!r to 
utilize ! appeals process2  7iv7 ! total
 numb] ( notifications s5t to employ]s &
 ! timel9e ( :5 su* notifications 7 s5t2
  7v7 diff]5ces 9 ! notification process
 betwe5 ! m>ketplace facilitat$ by !    
,f$]al ,gov]nm5t & ! ,/ate-,bas$        
,m>ketplaces2 &  7vi7 *all5ges t h aris5
 9 ! notification process1 &            
recomm5dations to address ^! *all5ges2 &
  7,b7 ! ext5t to :i* ! ,secret>y (     
,heal? & ,human ,s]vices has e/abli%$ a 
sep>ate appeals process = employ]s :o   
receiv$ su* a notification to *all5ge ! 
eligibility det]m9ation1 z requir$ by   
section #adaa7;f77#b7 ( ! ,pati5t       
,protection & ,af=dable ,c>e ,act 7#db  

,u4,s4,c4 #ahjha7;f77#b774  7#b7 ,report
 ,n lat] ?an #a ye> aft] ! date ( !     
enactm5t ( ?is ,act1 ! ,comptroll]      
,g5]al %all submit to ! ,committees on  
,f9ance & ,heal?1 ,education1 ,labor1 & 
,p5sions ( ! ,s5ate & ! ,committees on  
,ways & ,means1 ,en]gy & ,comm]ce1 &    
,education & ,labor ( ! ,h\se (         
,repres5tatives a report on ! results ( 
! /udy conduct$ "u p>agraph 7#a74  7b7  
,/udy ( prospective report+ sy/em  7#a7 
,9 g5]al ,! ,comptroll] ,g5]al ( !      
,unit$ ,/ates %all conduct a /udy t     
evaluates1 ) respect to ! p]iod beg9n+  
on ,janu>y #a1 #bjbc1 & end+ on ,decemb]
 #ca1 #bjbc1 ! functionality ( !        
prospective report+ sy/em e/abli%$      
pursuant to section #c1 includ+ !       
accuracy ( in=mation collect$1 ! numb] (
 employ]s elect+ to report "u su* sy/em1
 & any *all5ges t h aris5 9 implem5t+   
su* sy/em4  7#b7 ,report ,n lat] ?an    
,july #a1 #bjbd1 ! ,comptroll] ,g5]al   
%all submit to ! ,committees on ,f9ance 
& ,heal?1 ,education1 ,labor1 & ,p5sions

 ( ! ,s5ate & ! ,committees on ,ways &  
,means1 ,en]gy & ,comm]ce1 & ,education 
& ,labor ( ! ,h\se ( ,repres5tatives a  
report on ! results ( ! /udy conduct$ "u
 p>agraph 7#a74  #i4 ,tax ,compliance   
7a7 ,9 g5]al ,section                   
#fgbd7;d77#a77;,b77xxv7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 or1 9 ! case ( an employ] to :i*       
section #fjef7;f7 applies1 section      
#c7;b77#a7 ( ! ,commons5se ,report+ ,act
 ( #bjbb be=e 1 or4  7b7 ,effective date
 ,! am5dm5t made by ?is section %all    
apply to returns requir$ to be fil$ aft]
 ! date ( ! enactm5t ( ?is ,act4